CBAM

Welcome to the advisory for the Carbon Offset Mechanism at the Margins (CBAM)

CBAM, or Border Carbon Offset Mechanism, or colloquially "Carbon Duty", is one of the European Union's mechanisms for achieving the EU's targets to reduce EU emissions by at least 55% by 2030. It will also encourage partner countries to put in place carbon pricing policies aimed at combating climate change. To this end, the CBAM will target imports of specified carbon-intensive goods. The Border Carbon Offset Mechanism covers the following types of goods: Cement, Aluminium, Fertilizers, Electricity, Iron and Steel.

Important information on CBAM: Transition Period and Final Period

CBAM Transition Period

During the transitional period, which is mainly for data collection, the CBAM mechanism will only apply as a Notification Obligation for importers or indirect customs agents (Notifying Declarants) without the "carbon duty" being payable.
We are currently in a transition period that started on 1 October 2023 and ends on 31 December 2025.
The earliest most current date is/was 31 January 2024, by which date the first quarterly CBAM Report is/was required to be sent. Subsequent CBAM Reports will always be submitted by the end of the calendar month following the end of the relevant quarter e.g. for the period 1 January 2024 to 31 March 2024 will be submitted by the end of April 2024.
 

CBAM final period

From the beginning of 2026, the sale of CBAM Certificates will commence and will be sold by Member States to Approved Declarants established in that Member State. The price of the certificates will be based on the EU ETS (European Emissions Trading Scheme) and will change on a weekly basis.
By 31 May of each calendar year and for the first time in 2027, the Approved Declarant shall submit a declaration (report) for the year 2026 together with such number of certificates corresponding to the declared emissions as reported for that year.
 

Offer of our specialised CBAM services

Analysis

We carry out an analysis of your imported goods to ensure full compliance with CBAM and relevant environmental regulations.
We provide advice and strategies to improve coordination between you and your trading partners to eliminate penalties.
 

Comprehensive CBAM consulting

We provide analysis and interpretation of CBAM regulations to ensure your business is not only compliant but also effectively facing new challenges.
We advise on optimizing processes and procedures to minimize the potential financial and operational impacts of CBAM.
 

Training
Preparation and guidance to successfully manage the transition period and enter the full CBAM regime.
Ongoing information and updates in line with current legislation.
 

Representation and communication with authorities and preparation of quarterly CBAM reports
Providing registration services for the CBAM Transition Register
Preparation and submission of regular quarterly 

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